Tikam Chand Lahoti, MAKRANA V. ITO, MAKRANA

MA 66/JODH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1855 (ITAT-JODHPUR)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 13-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO.66/JODH/2013 (ARISING OUT OF ITA NO. 430/JU/2010) ASSESSMENT YEAR : 2004-05 TIKAM CHAND LAHOTI, VS. I.T.O., WARD-2, PROP. M/S. LAHOTI TRADERS, MAKRANA. C/O DILEEP KUMAR MATHUR, CAS, STATION ROAD, MAKRANA. PAN: AAUPL 2375 F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURESH OJ HA DEPARTMENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 28-04-2014 DATE OF PRONOUNCEMENT : 01-05-2014 ORDER PER N.K. SAINI, A.M. THIS MISCELLANEOUS APPLICATION ARISING OUT OF THE O RDER DATED 19/03/2012 IN ITA NO. 430/JU/2012 FOR THE A.Y. 2004-05 HAS BEEN F ILED BY THE ASSESSEE STATING THEREIN AS UNDER:- 2 I HAVE TO SUBMIT AS UNDER- THAT THE APPEAL FOR THE ASSTT. YEAR 2004-05 WHICH IS FIXED FOR HEARING AS PER ORDER ON 19-03-2012. YOUR HONOUR PASSED THE ORDER ON THE EX-PARTY BASIS. 2 RESPECTED SIR, ON CASE OF ABOVE NAMED APPLICANT, WH ILE DECIDING THE APPEAL IT IS PRESUMED THAT NEITHER ASSESSEE APPEARE D NOR ANY ADJOURNMENT APPLICATION WAS FILED, WHEREAS ON THE DATE OF HEARI NG. I MYSELF WAS SUFFERING FROM FEVER. IT WAS ADVISED BY THE DOCTOR FOR COMPLE TE REST; HENCE I DISPATCHED ADJOURNMENT APPLICATION ON 16/03/2012. C OPY OF APPLICATION IS ENCLOSED HEREWITH. BUT WHILE PASSING THE EX-PARTY O RDER SAME FACT WAS NOT CONSIDERED. THEREFORE, IT IS RESPECTFULLY SUBMITTED THAT THE MI SCELLANEOUS APPLICATION KINDLY BE ADMITTED AND PLEASE PASS NECE SSARY ORDER AND OBLIGE. WILL YOU PLEASE DO THE NEEDFUL & OBLIGE. 3. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND SUB MITTED THAT DUE TO SICKNESS THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE ON 19/03/2012. IT WAS REQUESTED THAT THE EX-PARTE ORDER MAY BE RECALLED AS PER THE PROVISIONS CONTAI NED IN PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 4. IN HIS RIVAL SUBMISSIONS, LD. D.R. OPPOSED THE R ECALLING OF THE ORDER DATED 19/03/2012. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX-PARTE I.E. IN THE ABSENCE OF THE ASSESSEE. WE, THEREFORE, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, RECALL THE EX-PARTE ORDER 3 DATED 19/03/2012 AND THE REGISTRY IS DIRECTED TO FI X THE CASE FOR HEARING ON 19/05/2014. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01-0 5-2014.) SD/- SD/- (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 ST MAY, 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE D.R. 6. THE GUARD FILE. ASSISTANT REGISTRAR ITAT, JODHPUR.